Inits, respectively. sales. What is the required production maintains ending finished goods inventory equal to $15\%$ of next month's unit production in units for January?

$8.$ Assume a merchandising company's estimated sales for January, February, and March are $$100,000,$$$120,000,$ and $$110,000,$ respectively. Its cost of goods sold is always $40\%$ of its sales. The company always maintains ending merchandise inventory equal to $10\%$ of next month's cost of goods sold. What are the required merchandise purchases for February?